Cockerill was suspended after being found guilty of "unprofessional and inappropriate" behaviour and for using "obscene" language in a touchline exchange with the fourth official Stuart Terheege during the Premiership final on 25 May.

The incident occurred after a tackle from the Northampton lock Courtney Lawes on Toby Flood that Cockerill, who was concerned for the welfare of his injured fly-half, felt worthy of a yellow card and referral to the television match official.

Cockerill twice approached Terheege. On the second occasion, he used "extensive foul language" and said he would instruct Leicester players to take matters into their own hands if they did not get more protection from the officials.

According to the disciplinary panel's report, written by the chairman Antony Davies and published on Thursday, Cockerill said "words to the effect that he would be telling his players at half time to 'smash the cunts because they aren't getting any protection'."

Cockerill insisted the comment was made only for emphasis and that he would not actually have issued any such instruction. He also regretted in hindsight "the extent of language used".

But the three-man disciplinary panel found it to be "an insidious and petulant act intended to threaten match officials into altering the way they officiated".

Cockerill, who denied the charges against him, argued his behaviour was appropriate. He said the rest of his language was justified in the circumstances and did not make his actions aggressive.

But the panel disagreed and were forthright in their criticism of Cockerill's conduct, particularly in light of the fact that he had previous history and displayed "a perceived lack of contrition, apology or acceptance that he had done anything wrong".

The panel concluded: "Giving evidence, Mr Cockerill maintained that the use of the words 'fuck' and 'fucking' were justified in the circumstances.

"He also maintained that players who swear at referees need not be sent off or disciplined. His use of swear words, which he did not deny, did not, he maintained, make his actions aggressive, obscene, inappropriate or unprofessional.

"Certain of the game's core values, namely respect, discipline and sportsmanship, seem to us to have passed Mr Cockerill by.

"He does not seem to appreciate the corrosive effect of his behaviour upon players, medical staff and other coaches with its attendant loss of moral authority, nor the effect of his behaviour upon the viewing public and the press.

"If subjectively he feels entitled to behave in this manner, that appears to be enough justification for him to do so, which is a continuing concern which must be factored into our approach to sanction."

Leicester are considering whether to appeal the suspension, which bars Cockerill from having any direct or indirect contact with his players or management for seven Premiership matches and two Heineken Cup games.

The club issued a strongly worded statement on Thursday, criticising the Rugby Football Union's handling of the case and vowing to take up their concerns with Twickenham officials.

"Leicester Tigers are disappointed with the Rugby Football Union's conduct in this matter," the statement said. "There are elements of the way in which they have conducted this case which, in our opinion, call into question the new disciplinary structure and we will be taking this up with the RFU at the earliest opportunity.

"The club will not make any further comment about this until there has been an opportunity to discuss it with the union and it is appropriate that this is dealt with privately."

Leicester are understood to have a number of grievances, among them being the fact that it took nine days for Cockerill to be charged and 37 days before his disciplinary hearing was held.